PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI MANAJEMEN DAN DIREKSI ASING TERHADAP PENGHINDARAN PAJAK: EFEK MODERASI KEBERAGAMAN GENDER PADA DEWAN DIREKSI (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022)

NURSAFITRI, AMELIA and Novriansa, Agil (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI MANAJEMEN DAN DIREKSI ASING TERHADAP PENGHINDARAN PAJAK: EFEK MODERASI KEBERAGAMAN GENDER PADA DEWAN DIREKSI (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test the relationship between corporate social responsibility, management compensation, foreign directors and tax avoidance which is moderated by the gender diversity of female directors. The population used in this research is non-financial companies listed on the Indonesia Stock Exchange (BEI) during 2020-2021. There are 573 samples for non-financial companies using purposive sampling techniques. The data analysis technique used is panel data regression analysis using the Stata 17 program. The results of this research show that corporate social responsibility has a positive effect on tax avoidance. Meanwhile, foreign management and director compensation has no effect on tax avoidance. The gender diversity of female directors is not able to moderate the relationship between corporate social responsibility and management compensation on tax avoidance, while the gender diversity of female directors is able to moderate the relationship of foreign directors on tax avoidance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Corporate Social Responsibility, Kompensasi Manajemen, Direksi Asing, Keberagaman Gender
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Amelia Nursafitri
Date Deposited:	03 Jul 2024 01:33
Last Modified:	03 Jul 2024 01:33
URI:	http://repository.unsri.ac.id/id/eprint/148816

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